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2014 (12) TMI 38 - ANDHRA PRADESH HIGH COURT
Challenge to the service tax inquiry - Levy of service tax on restaurants - Restaurants already subjected to sales tax - Held that:- If we read the language employed in Section 14 of the Act, then we ... ...
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2000 (11) TMI 1065 - Supreme Court
Transfer of property - Held that:- Appeal dismissed. In the present case, when a customer goes to a restaurant and orders food and in respect of which he pays the price indicated therein and the said ... ...
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2014 (4) TMI 447 - BOMBAY HIGH COURT
Constitutional validity of levy of service tax on service provided or to be provided to any person by a restaurant having the facility of airconditioning in any part of the establishment - Sub clause ... ...
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1984 (4) TMI 261 - KERALA HIGH COURT
BHASKARAN K. AG. C.J. AND MENON M.P. , JJ. The judgment of the Court was delivered by M.P. MENON, J.- The petitioners are bakery owners; most of them are members of the All Kerala Bakery Owners'... ...
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1980 (9) TMI 260 - ANDHRA PRADESH HIGH COURT
ALLADI KUPPUSWAMI AG. C.J. AND SEETHARAM REDDY , JJ. The judgment of the Court was delivered by ALLADI KUPPUSWAMI, AG. C.J.- The common question for consideration in this batch of writ petitions... ...
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2014 (4) TMI 543 - BOMBAY HIGH COURT
Whether Tribunal was correct in holding the sales of mineral water by way of service in the restaurant as the sales of non-alcoholic drinks falling under Schedule Entry C-II-14, when there is a specif... ...
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1986 (1) TMI 362 - MADRAS HIGH COURT
RAMASWAMI V. AND SINGARAVELU , JJ. The judgment of the Court was delivered by RAMASWAMI, J.- The appellants in the writ appeals are two hoteliers, one known as Sree Annapoorna and the other know... ...
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TAXATION ON TRANSACTION OF SUPPLY OF FOOD – A SALE OR A SERVICE? A DISCUSSION.
Food is a basic need for a living being and any levy of additional cost on the same is always a matter of dispute. Taxation levied or collected directly or indirectly on the food even though collected... ...
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SERVICE PORTION IN A TRANSACTION OF SUPPLY OF FOODS- A DUBLE TAXATION A DISCUSSION.
Food is a basic need for a living being and any levy of additional cost on the same is always a matter of dispute. Taxation levied or collected directly or indirectly on the food even though collected... ...
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1990 (8) TMI 358 - BOMBAY HIGH COURT
MOHTA V.A. AND PATEL H.D. , JJ. The judgment of the Court was delivered by V.A. MOHTA, J.- This reference under section 61 of the Bombay Sales Tax Act, 1959 (for short "the Act") is made by the ... ...
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1993 (2) TMI 147 - ITAT HYDERABAD-B
Manufacture Or Processing Of Goods, Retrospective Operation, Sales Tax, Undistributed Profits ... ... ...
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1992 (6) TMI 174 - KARNATAKA HIGH COURT
SHIVASHANKAR BHAT K. AND RAMAKRISHNA R. , JJ. The judgment of the Court was delivered by K. SHIVASHANKAR BHAT, J.- The appellant before us is a restaurant owner. For the period from 1st April, 1... ...
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1991 (7) TMI 338 - WEST BENGAL TAXATION TRIBUNAL
DAS GHOSH S.P. AND BANERJI P.C. AND RAY L.N., JJ. L.N. RAY (Judicial Member).- These are 14 applications involving the common question as to whether item 2 in Schedule IV to the Bengal Finance (Sa... ...
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1991 (7) TMI 354 - MADRAS HIGH COURT
RAMALINGAM S. , J. S. RAMALINGAM, J.- W.P. No. 9281 of 1991: The prayer in this writ petition is for a mandamus to forbear the second respondent from collecting sales tax, surcharge, additiona... ...
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1990 (2) TMI 286 - MADRAS HIGH COURT
VENKATASWAMI AND NATARAJAN K.M. , JJ. The judgment of the Court was delivered by VENKATASWAMI, J.- In all these writ petitions, the hotel/restaurant owners are the petitioners, except in W.P. No... ...
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1988 (2) TMI 441 - ORISSA HIGH COURT
AGRAWAL H.L. C.J. AND MOHAPATRA K.P. , JJ. H.L. AGRAWAL, C.J.- These two writ applications in which the petitioner is the same and the questions are identical were heard together and are being... ...
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1974 (9) TMI 86 - ANDHRA PRADESH HIGH COURT
OBUL REDDI S. C.J. AND KRISHNA RAO A.V. , JJ. The judgment of the Court was delivered by KRISHNA RAO, J.- The above two writ petitions have been filed with a prayer to issue a writ of mandamus... ...
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2022 (9) TMI 60 - RAJASTHAN HIGH COURT
Levy VAT - health care services - supply / sale of goods to patients - implants, surgical items and medicines sold by the respondents - sale or service - whether the same was falling within the ambit ... ...
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2020 (11) TMI 104 - NATIONAL ANTI-PROFITEERING AUTHORITY
Profiteering - purchase of Short Capuccino - allegation that the Respondent had not passed on the benefit of reduction in the GST rate on restaurant service - contravention of section 171 of CGST Act ... ...
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1994 (3) TMI 358 - MADRAS HIGH COURT
RAJU AND LAKSHMANAN AR.DR. , JJ. The judgment of the Court was delivered by RAJU, J.- These writ petitions have been filed by several hoteliers which are recognised and classified as three star,... ...
